One of my clients are the service providers of Taxable and Exempt Services and seperate books of accounts are not maintained. To claim Cenvat on account of Input Services we have to follow sub-rule 6(3) and 6(3A). Some of the Input Services are common to both type of services while some are exclusively utilised for taxable or exempt services.

How the cenvat should be claimed in viw of the facts and the legal position?

How the option out of the two alternatives given in sub-rule 6(3) is exercisable?

How the Cenvat Register is to be maintained? Whether it should be Service wise?

Whether any intimation is to be given to the department for the option to be exercised?

Whether CENVAT credit is available for service tax in respect of services such as auditing, financing, etc.

A foreign National holding PIO card in India and would like to work as a marketing consultant. Can he get himself as consultant in India and chanrge and pay service tax.

if yes what paper work is required.


please advise

A foreign National holding PIO card in India and would like to work as a marketing consultant. Can he get himself as consultant in India and chanrge and pay service tax


please advise

Bulk export requires accumulation of cargo at port and therefore it happens that cargo taken in one quarter to port is exported in next quarter.

Also the exporters pay service tax GTA on the payment to transporters. In such situation also it happens that Service Tax is paid in the next quarter of export.

Refund Claim of Service Tax provisions requires that for each quarter proof of exports and service tax payment is to be submitted within 60 days from the end of quarter. The provisions are based on the assumption that Service Tax on Services shall be paid in the same quarter of exports.

So please guide how does one claim service tax refund in the cases where service tax payment and export do not fall in same quarter?

Dear Professionals,

We are in manufaturing industry. We are paying service tax on professional fee of a foregin consultant.

I want to know whether we can utilise service tax paid on GTA as input and pay the balance amount.

As we are comes under state excise, we are not liable for central excise duty.

Whether it is mandatory to register service for all IT companies who do software development services outside india pls let me know

Service tax is exempt if turnover is less then Rs. 10 Lacs.

For which year this 10 Lacs criterie is applicable? like Our Turn over for 2007-08 is Rs. 7 Lacs and till Apr-Sep, 08 Billing is rs. 15 Lacs. So is service tax applicable for this year?

Dear All

Can you provide Me the latest list of exempted services list. Particularly from Insurance Industry

eg for what type of Insurance policies the service tax is exempt???

Your reply will be highly helpful to me as I am a Insurance Professional

Hi all,

Suppose “XYZ” is an educational institute. It renders broadly two types of services. One is educational service (exempted from paying service tax as per policy of the institute and in accordance with the service tax law) another one is project consultancy service (taxable service). As per project policy of the institute, total estimated project cost (Rs.112.36) is to be calculated as Rs.100.00 (cost of the project) plus Rs.12.36 (service tax). It has got Service Tax Registration No. say on 28.06.07 for providing project consultancy services to its client. The institute generally follows the below mention steps during execution of a project:
1. Preparation of project proposal with budget (in some cases there exists MOU with the client but different projects have been completed one after another and some projects are still running)
2. Sending of the same to the client for sanction.
3. Client gives sanction and releases 50% money.
4. Execution of project.
5. Physical Closure.
6. Financial Closure only after receipt of balance money from the client.

Now, kindly study the following case:

Project proposal with budget sent to the client before 28.04.07 i.e. before the date of the registration (28.06.07). Budget does not include service tax element. Sanction with 1st installment money received on 22.07.07 from project client. Final installment has also been received from the client on 16.08.08 after the physical closure of the project.

(i) Service tax will not attract because project proposal with budget (there is no practice of raising bills) sent to the client before the date of registration.
(ii) Service tax will attract in this case since sanction as well as 1st installment from the client has been received after the date of registration.
(iii) Service tax will attract since services rendered after the date of registration.
(iv) Client may be informed about the fact and Service Tax needs to be recovered from the project client if possible by revising the budget.
(v) Client is not willing to give any additional money and therefore, service tax is to be paid by the Institute out of its project profit applying the back calculation formula.
(vi) Which date and what document should be considered for the purpose of levy of service tax?
(vii) Should service tax attract all the running projects for which proposal has been sent before the date of registration and if yes then who should bear the tax since tax element not yet included in the budget?
(viii) Can budget be revised for running projects incorporating service tax element on the entire project cost at any point of time?

Please give your opinion on the above issues.

Thanks in advance.